Burger Queen Ltd has bought a property from a registered VAT vendor on January

The details of which are as follows:

Cost price including VAT

R

Agents commission excluding VAT

R

Legal fees excluding VAT

R

Expenditure incurred to upgrade the property before occupying it excluding VAT

R

Costs incurred to secure tenants excluding VAT

R

Burger Queen Ltd is registered for VAT and the current VAT rate is The expenditure incurred was necessary because of the neglected state the property was in at the date of acquisition. The intention of Burger Queen Ltd is to rent this property out and earn rental income from it

On June Burger Queen decided to occupy of the property as its administration building. The portion occupied by Burger Queen is considered insignificant.

On February the old machine was sold for R cash. The remaining useful life and residual value of both machines remained unchanged throughout the period

Calculate the closing accumulated depreciation in respect of the new machine that is to be disclosed in the PPE for the year ended

December